9911796707
TMI Blog2013 (12) TMI 1430X X X X Extracts X X X X X X X X Extracts X X X X ..... khs within a period of six weeks from today for admission of the appeals - Stay granted partially. - ST/00206,00207/2012 - - - Dated:- 25-6-2013 - P K Das And Mathew John, JJ. For the Appellant : Shri N Viswanathan, Adv. For the Respondent : Shri KSVV Prasad, SDR PER : Mathew John Revenue filed the miscellaneous applications Nos.ST/MISC/00591, 00592/2012 for change in the cause t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s" for the period upto 30.04.2006 and proposed to classify such service under "Business Auxiliary Service" and demanded duty on the differential amount received. For the period from 01.05.2006 to Sept.'09, the department proposed to charge service tax on the amount inclusive of freight under the category of "Business Support Service" and issued a Show Cause Notice. After adjudication an amounts Rs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he activity cannot be considered as a service. If at all it is a service, it cannot be classified under "Business Auxiliary Service" or "Business Support Service". 4. Opposing the prayer the learned Authorized Representative for Revenue submits that as per the Show Cause Notice, the amount confirmed is only in respect of difference in the freight amounts for the period upto 30.04.2006 and for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ifferential value of the freight amount which is about Rs.35 lakhs in the two appeals together we direct the applicant to make a pre-deposit of Rs.7 lakhs (Rupees Seven Lakhs only) within a period of six weeks from today for admission of the appeals. To report compliance on 19th August, 2013. 6. Subject to such pre-deposit, pre-deposit of balance dues is waived and its collection stayed during t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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